Part 1

Tax credits

Supplementary

Persons subject to immigration control
42
1
Regulations may make provision in relation to persons subject to immigration control or in relation to prescribed descriptions of such persons—
a
for excluding entitlement to, or to a prescribed element of, child tax credit or working tax credit (or both), or
b
for this Part to apply subject to other prescribed modifications.
2
“Person subject to immigration control” has the same meaning as in section 115 of the Immigration and Asylum Act 1999 (c. 33).